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郑州航空工业管理学院-管理会计学
Performancereports are the main device for disciplining management planning.
Abudget uses predicted or estimated revenues and costs.
Output measures of bothresources and activities are: A、 cost drivers B、 stages of production C、 fixed activities D、 variable activities
【单选题】 As the cost-driver activitylevel increases within the relevant range: A、 totalfixed costs remain unchanged B、 fixed costs per unit increases C、 total variable costsdecrease D、 variable costs perunit increases
【单选题】 Themargin of safety: A、 equals planned unit sales less break-even unitsales B、 showshow actual sales differ from planned sales C、 isthe sales price minus all the fixed expenses D、 isthe same as contribution margin
Days of Our Lives Hospital hastotal variable costs of 90% of total revenues and fixed costs of $50 millionper year. There are 50,000 patient-daysestimated for next year. What is thebreak-even point expressed in total revenue? A、 $500million is the break-even point. B、 $50 million is thebreak-even point. C、 $12.5 million is thebreak-even point. D、 None of these answers iscorrect.
If fixed expenses were thesame and contribution margin per unit was cut in half, then the break‑evenpoint would: A、 be cut in half B、 double C、 be the same D、 be undeterminable
Costdrivers are output measures of both resources and activities.
Afixed cost changes in direct proportion to changes in a cost driver.
Thebreak-even point is the level of sales at which revenue equals fixed costs.
Grossprofit margin is the sales price minus the variable cost per unit.
Thebreak even point is located at the intersection of the total revenue line andthe total expenses line on a cost volume profit graph.
The cost of using the telephone, which involves a flat rate per monthplus a fee for extra usage, would be considered a: A、 step cost B、 fixed cost C、 variable cost D、 mixed cost
A mortgage payment would most likely be identified as a: A、 purely variable cost B、 discretionary fixed cost C、 committedfixed cost D、 mixed cost
【单选题】 A costfunction: A、 need not have a cause‑and‑effectrelationship B、 should includeonly personal observations of costs and activities C、 does notexplain past cost behavior D、 shouldbe a reliable predictor of future costs
Abudget uses predicted or estimated revenues and costs.
Output measures of bothresources and activities are: A、 cost drivers B、 stages of production C、 fixed activities D、 variable activities
【单选题】 As the cost-driver activitylevel increases within the relevant range: A、 totalfixed costs remain unchanged B、 fixed costs per unit increases C、 total variable costsdecrease D、 variable costs perunit increases
【单选题】 Themargin of safety: A、 equals planned unit sales less break-even unitsales B、 showshow actual sales differ from planned sales C、 isthe sales price minus all the fixed expenses D、 isthe same as contribution margin
Days of Our Lives Hospital hastotal variable costs of 90% of total revenues and fixed costs of $50 millionper year. There are 50,000 patient-daysestimated for next year. What is thebreak-even point expressed in total revenue? A、 $500million is the break-even point. B、 $50 million is thebreak-even point. C、 $12.5 million is thebreak-even point. D、 None of these answers iscorrect.
If fixed expenses were thesame and contribution margin per unit was cut in half, then the break‑evenpoint would: A、 be cut in half B、 double C、 be the same D、 be undeterminable
Costdrivers are output measures of both resources and activities.
Afixed cost changes in direct proportion to changes in a cost driver.
Thebreak-even point is the level of sales at which revenue equals fixed costs.
Grossprofit margin is the sales price minus the variable cost per unit.
Thebreak even point is located at the intersection of the total revenue line andthe total expenses line on a cost volume profit graph.
The cost of using the telephone, which involves a flat rate per monthplus a fee for extra usage, would be considered a: A、 step cost B、 fixed cost C、 variable cost D、 mixed cost
A mortgage payment would most likely be identified as a: A、 purely variable cost B、 discretionary fixed cost C、 committedfixed cost D、 mixed cost
【单选题】 A costfunction: A、 need not have a cause‑and‑effectrelationship B、 should includeonly personal observations of costs and activities C、 does notexplain past cost behavior D、 shouldbe a reliable predictor of future costs